2208.40 - Rum and other spirits obtained by distilling fermented sugar-cane products:

This category encompasses rum and other spirits derived from the distillation of fermented sugar-cane products. This includes a wide array of spirits where the primary raw material is molasses, sugarcane juice, or other sugarcane byproducts, such as cachaca. These beverages are characterized by their unique flavor profiles, often influenced by the aging process in wooden casks and the specific sugarcane varietals used.

Distinct from sibling categories, 2208.40 specifically identifies spirits derived from sugar cane, differentiating them from grape-based spirits (2208.20), whiskies (2208.30), gin (2208.50), vodka (2208.60), and liqueurs (2208.70). The common thread for all spirits within heading 2208 is their undenatured ethyl alcohol content, typically above 80 percent by volume prior to any dilution.

The subcategories within 2208.40 differentiate based on the packaging size of the containers. This distinction is crucial for customs purposes, often impacting duties or specific reporting requirements. The primary subdivisions are "In containers each holding not over 4 liters" and "In containers each holding over 4 liters," allowing for more granular tracking and tariff application based on the quantity of the product being imported or exported.